I am not jail breaking because most of the apps available through jailbreak only provide cosmetic changes. I am not much of a fan of that.
Another reason is the exposure to viruses when you jail break.
There is the warranty issue if your iPad is bricked.
There s no real flash alternative, the only thing I am missing.

Simple answer: Aside from thinking your iPad looks cool because you used a theme that SOMEONE ELSE created, there's really no benefit to jailbreaking iPads for the vast majority of users. 95% of people jb because they want to theme the OS and they think it makes them a hacker.

I jail broke my first iPad and after a month, I realized that it was pointless and I got tired of apps crashing due to the JB. I restored and won't jailbreak my iPad 2 for those reasons.

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